STATISTICS OF INCOME DIVISION

RESEARCH, APPLIED ANALYTICS, AND STATISTICS

Publication 6961

Calendar Year Projections of Information and 

Withholding Documents for the United States 

and IRS Campuses

2018 Update

www.irs.gov/statistics
Publication 6961 (revised 8-2018) is a product of the IRS Statistics of Income Division 

within the Research, Applied Analytics, and Statistics organization.

Department of the Treasury

Internal Revenue Service

David J. Kautter

Acting Commissioner

Jeffrey J. Tribiano

Deputy Commissioner for Operations Support

Benjamin D. Herndon

Chief Research and Analytics Officer

Barry W. Johnson

Director, Statistics of Income Division

Laura R. Rasmussen

Chief, Statistical Services Branch

Timothy S. Castle

Chief, Servicewide Support Section
Calendar Year Projections of 

 Information and Withholding 

 Documents for the United States 

and IRS Campuses

Publication 6961 

2018 Update

Suggested Citation

Internal Revenue Service

Research, Applied Analytics, and Statistics 

Statistics of Income Division

Calendar Year Projections of Information

and Withholding Documents for the 

United States and IRS Campuses

Publication 6961 (Rev. 8-2018) 

Washington, D.C. 20224
Table of Contents

Principal Contacts...................................................................................................................... iii

Online Availability of Forecasts.................................................................................................. iii

Overview.....................................................................................................................................1

Data Sources and Projection Methodology ................................................................................1

Significant Trends and Revisions ...............................................................................................2

Table 1. Comparison of Projections Made in 2017 Versus 2018 for

Calendar Year 2019: All Media Grand Total and Paper Only..........................3

Table 2. Projections of Information and Withholding Documents—

United States All Media Grand Total: Calendar Years 2018–2026 ..................4

Table 3. Projections of Information and Withholding Documents—

United States Paper Total: Calendar Years 2018–2026 ...................................5

Table 4. Projections of Information and Withholding Documents—

United States Nonpaper Total: Calendar Years 2018–2026 ............................6

Tables 5A–D. Projections of Information and Withholding Documents—

Filed on Paper by IRS Campus: Calendar Years 2018–2026 ........................7

Tables 6A–6B. Configuration of IRS Campuses for Paper Schedules K-1 and

International, Calendar Year 2018 and Calendar Year 2019 and Beyond ..... 11

Tables 7A–D. Configuration of IRS Campuses for Most Paper Information and

Withholding Documents (Exclusive of Schedules K-1 and International)........12

Table Notes................................................................................................................................ 14

Other Projection Publications ..........................................................................Inside Back Cover

(ii)
Online Availability of Forecasts

Forecasts from the most recent edition of this publication may be found on the IRS Internet site. 

The World Wide Web address is: www.irs.gov/statistics. From the Website, select “All Topics” in 

the “Products, Publications & Papers” section; then click on “Projections.”

We thank our customers for their support as we continually seek to improve our products and 

services wherever possible. We welcome customer feedback at any time. Comments and 

suggestions regarding this publication can be directed to Timothy Castle, Chief, Servicewide 

Support Section, at (202) 803-9106.

Barry W. Johnson

Director, Statistics of Income Division

Principal Contacts

Questions or comments regarding these return forecasts or related matters can be directed to 

the corresponding staff member listed below.

Information Return Volumes Andre Palmer (202) 803-9368

Michelle Chu (202) 803-9369

Jeff Matsuo (202) 803-9363

Yan Liu (202) 803-9357

Other Comments or Questions Andre Palmer (202) 803-9368

(iii)
Overview

The Statistics of Income staff within the Research, Applied Analytics, and Statistics organization 

provides calendar year projections of information and withholding documents (IRP) on an annual 

basis to accommodate more recent filing experiences. These IRP documents also incorporate 

current legislative and administrative initiatives, wherever possible, as well as relevant economic 

and demographic trends. Forecasts of economic/demographic data used to develop some of 

these projections are provided by IHS Global Inc.

The information and withholding document projections contained in this publication are used 

primarily by the IRS operational and resource planning functions to assist in the formulation of 

their budget submissions and staffing requirements, and to complete other analyses. Enacted 

tax law changes and confirmed administrative plans are reflected in these projections. However, 

legislative or administrative initiatives under consideration are not included due to the uncertain 

nature of their eventual outcome.

Data Sources and Projection Methodology

Three major sets of projections are included in this publication. Table 2 contains all media grand 

total projections for withholding and other IRP documents received by the IRS. Table 3 includes 

the paper portion of the projections, and Table 4 includes the nonpaper portion. All of these 

projections are at the U.S. level. In compliance with customer requests, Tables 5 A–D present 

projections of all paper documents, except Currency Transaction Reports (CTRs), for IRS processing campuses.

Data Sources and 2017 Actual Paper Volumes

Actual data on the volume of IRP documents filed are provided by program staff under the 

operating divisions and the Information Technology Services area. Data sources include: 

Martinsburg Computing Center (MCC) IRP Reformat Report (405-02-12); IRMF (Information 

Returns Master File) File Report (417-91-40); CAWR (Combined Annual Wage Reporting) W-2 

Control Report, IRP Counts for 1099-SSA/RRB; Paper IRP Production Report from SCRIPS 

(Service Center Recognition Image Processing System); other campus sources; and the national 

calendar year Currency Transaction Report receipts. Counts for nonpaper Form 1042-S were 

provided by relevant program staff. Nonpaper counts of Foreign Information Returns were provided by operating division program staff. 

U.S.-Level Forecasts

The U.S.-level grand total (all media) projections were forecasted through a combination of time 

series extrapolations and regression analysis. Each form type was forecasted separately. In 

some instances, regression models were developed using appropriate economic/demographic 

variables. In other instances, forecasts for grand total volumes were built from historical time 

trends. Time-trend models were used to forecast the paper IRP document volumes by form type. 

Projections of most IRP nonpaper documents were then derived by subtracting the IRP paper 

documents from the grand total projections.

(1)
For Forms 1041 K-1, 1120-S K-1, and 1099-Q the nonpaper portions were first modeled, and 

paper portions were obtained by subtracting the nonpaper volumes from the grand total. Moreover, for Forms 1096 and FinCEN Form 8300, paper is the only accepted transmittal format.

Campus-Level Forecasts and Impact of Modernization Alignment

The Service Center Recognition Image Processing System (SCRIPS) enables IRS campuses 

to optically scan most paper Information Return Processing (IRP) documents. As a result, the 

IRS has been consolidating the filing/processing of most of these forms since Calendar Year 

(CY) 2007. In CY 2018, further changes were made to the campus alignments designating three 

“SCRIPS” sites (the Cincinnati, Kansas City, and Ogden campuses) to process paper Schedule 

K-1 series and International documents. Starting in CY 2019, the paper Schedule K-1 series 

documents will be handled exclusively by the Kansas City and Ogden campuses. Paper forms 

submitted from the International area will be processed at the Ogden campus. Processing of 

all other information return paper documents will be performed in the Austin, Kansas City, and 

Ogden campuses from CY 2019 to 2024. Starting in CY 2025, the Kansas City and Ogden campuses will process the paper information return and withholding documents. The campus-level 

paper forecasts were derived based on the updated campus alignments. The relative shares of 

the U.S. totals in CY 2017 by applicable form type were calculated and applied to the U.S.-level 

projections. 

Tables 6A and 6B reflect the current processing campus alignment of States/international for 

paper Schedules K-1 and International documents. Tables 7A through 7D show the current 

alignment of States by processing campus for all other paper documents. 

Significant Trends and Revisions

The major trends and other significant factors embedded in the return forecasts for this edition 

of Publication 6961 are summarized below.

For Calendar Year (i.e., Filing Year) 2019, the grand total number of information and withholding 

documents projected in this update is about 9.9 percent (313.6 million forms) more than the total 

volume projected last year (see Table 1, left side). A major portion of the net revision is driven 

by the increase in the projections of Form 1099-B (i.e., 306.0 million more). These results are 

based on actual CY 2017 and year-to-date CY 2018 filing experiences and the economic outlook 

affecting Filing Year 2019.

For paper submissions of IRP documents, the CY 2019 estimate is about 2.8 percent (i.e., 1.2 

million forms) less than the paper volumes projected in last year’s update of this publication 

(Table 1, right side). Embedded in this net change for paper volumes is a decrease of approximately 2.5 million returns in the forecast of paper Form 1099-MISC. These results are also 

based on actual CY 2017 and year-to-date CY 2018 filing experiences and the economic outlook 

affecting Filing Year 2019.

(2)
Made in 2017 Made in 2018* Made in 2017 Made in 2018*

(1) (2) (3) (4) (5) (6) (7) (8)

Grand Total 3,176,716 3,490,321 313,605 9.9 44,833 43,584 (1,249) -2.8

Total 293,087 278,839 (14,248) -4.9 63 41 (22) -35.1

W-2 278,442 264,623 (13,819) -5.0 0 0 0 n.a

W-2G 14,644 14,216 (428) -2.9 63 41 (22) -35.1

Total 2,883,629 3,211,482 327,853 11.4 44,770 43,543 (1,227) -2.7

K-1 (Form 1041) 3,101 3,379 278 9.0 537 707 170 31.6

K-1 (Form 1065) 30,774 27,702 (3,072) -10.0 1,370 1,587 218 15.9

K-1 (Form 1120-S) 7,936 7,763 (173) -2.2 763 849 85 11.2

Foreign 1,550 1,975 425 27.4 0 0 0 n.a

SSA/RRB-1099 66,836 67,891 1,055 1.6 0 0 0 n.a

1096 5,268 6,158 890 16.9 5,268 6,158 890 16.9

1042-S 5,827 6,566 739 12.7 179 180 1 0.6

1097-BTC 3 1 (1) -50.0 1 1 (1) -50.0

1098 75,714 79,394 3,680 4.9 384 385 2 0.5

1098-C 104 114 10 9.1 8 11 2 27.7

1098-E 22,783 23,065 282 1.2 3 4 1 34.5

1098-T 26,573 25,974 (599) -2.3 61 72 11 18.0

1099-A 352 382 30 8.5 3 3 0 10.7

1099-B 1,960,916 2,266,884 305,968 15.6 32 25 (7) -21.0

1099-C 4,573 4,370 (202) -4.4 30 29 (1) -2.3

1099-CAP 1 0 (0) -50.0 0 0 (0) -33.3

1099-DIV 78,207 84,198 5,991 7.7 277 241 (36) -13.0

1099-G 70,568 82,712 12,145 17.2 18 20 2 9.9

1099-INT 130,971 130,930 (41) 0.0 594 573 (21) -3.5

1099-K 11,370 11,930 560 4.9 28 22 (6) -21.4

1099-LTC 363 349 (14) -3.8 0 0 0 100.0

1099-MISC 102,637 99,448 (3,190) -3.1 34,466 31,976 (2,490) -7.2

1099-OID 1,327 5,905 4,578 344.9 3 3 1 25.9

1099-PATR 1,820 1,757 (63) -3.4 29 26 (3) -9.3

1099-Q 3,033 3,001 (32) -1.0 0 0 (0) -66.7

1099-R 100,138 100,090 (49) 0.0 249 242 (7) -2.9

1099-S 4,121 4,244 123 3.0 450 412 (38) -8.5

1099-SA 13,666 13,399 (268) -2.0 1 0 (0) -33.3

3921 166 164 (1) -0.7 8 9 1 14.3

3922 5,172 5,119 (53) -1.0 2 2 (0) -5.9

5498 127,994 126,960 (1,034) -0.8 6 5 (1) -10.2

5498-ESA 299 304 5 1.8 0 0 0 0.0

5498-SA 19,470 19,356 (114) -0.6 1 1 (0) -40.0

Percentage

change

NOTES: Negative values (numbers in parentheses) indicate projections that have been lowered.

Detail may not add to total due to rounding.

Table does not contain counts for Forms 5471, 5472, 8027, 8300.

SOURCE: Internal Revenue Service, Statistics of Income, Publication 6961, 2018 Update.

Table 1. Comparison of Projections Made in 2017 Versus 2018 for Calendar Year 2019: All Media Grand Total 

and Paper Only

[Data are in thousands except where otherwise noted]

Form

All Media Grand Total Paper Only

2019 Projections Net

change

Percentage

change

2019 Projections Net

change

(3)
Actual

2017 2018 2019 2020 2021 2022 2023 2024 2025 2026

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

Grand Total [1] 3,587,688,415 3,223,675,400 3,490,320,900 3,753,498,400 3,996,904,400 4,250,229,400 4,498,572,500 4,754,859,600 5,016,888,500 5,284,155,500

Subtotal 272,542,645 274,621,200 278,838,800 283,220,700 284,566,500 285,816,200 286,094,600 285,793,400 285,475,600 284,977,200

W-2 259,768,676 261,191,600 264,622,900 268,134,600 268,854,900 269,578,800 269,369,400 268,573,800 267,740,300 266,759,900

W-2G 12,773,969 13,429,600 14,215,900 15,086,100 15,711,600 16,237,400 16,725,200 17,219,600 17,735,300 18,217,300

Subtotal 3,315,145,770 2,949,054,200 3,211,482,100 3,470,277,700 3,712,337,900 3,964,413,200 4,212,477,900 4,469,066,200 4,731,412,900 4,999,178,400

K-1 (Form 1041) 3,379,324 3,379,200 3,379,200 3,379,200 3,379,200 3,379,200 3,379,200 3,379,200 3,379,200 3,379,200

K-1 (Form 1065) 28,321,164 27,905,700 27,702,300 27,602,800 27,554,000 27,530,200 27,518,500 27,512,800 27,510,000 27,508,600

K-1 (Form 1120-S) 7,609,741 7,686,300 7,762,600 7,839,000 7,915,400 7,991,800 8,068,200 8,144,500 8,220,900 8,297,300

Foreign 1,572,691 1,950,900 1,974,500 1,998,100 2,021,700 2,045,200 2,068,700 2,092,200 2,115,700 2,139,100

SSA/RRB-1099 64,955,056 66,075,300 67,890,700 69,758,500 71,693,800 72,777,300 73,867,000 74,755,800 76,123,500 76,976,100

1096 6,158,048 6,158,000 6,158,000 6,158,000 6,158,000 6,158,000 6,158,000 6,158,000 6,158,000 6,158,000

1042-S 5,934,819 6,284,200 6,565,800 6,813,100 7,043,000 7,264,100 7,480,800 7,695,200 7,908,500 8,121,200

1097-BTC 1,244 1,200 1,300 1,400 1,400 1,500 1,600 1,700 1,800 1,900

1098 81,101,180 79,950,600 79,394,400 78,933,100 78,550,600 78,233,400 77,970,300 77,752,100 77,571,100 77,421,000

1098-C 119,590 117,100 113,800 110,500 107,200 104,000 100,700 97,400 94,200 90,900

1098-E 22,219,571 22,724,700 23,065,000 23,447,400 23,819,100 24,193,500 24,567,200 24,941,000 25,314,900 25,688,700

1098-T 25,989,864 25,971,700 25,973,600 25,973,400 25,973,400 25,973,400 25,973,400 25,973,400 25,973,400 25,973,400

1099-A 483,615 457,300 382,400 347,200 362,300 382,800 406,300 439,700 471,100 500,100

1099-B 2,390,733,066 2,014,689,700 2,266,883,700 2,519,076,300 2,771,267,100 3,023,455,500 3,275,641,300 3,527,824,000 3,780,003,200 4,032,178,400

1099-C 4,134,401 3,999,200 4,370,400 4,849,600 5,145,900 5,402,400 5,813,500 6,250,500 6,719,200 7,174,500

1099-CAP 364 400 300 300 300 300 300 300 300 300

1099-DIV 86,161,304 85,179,500 84,197,600 83,215,800 82,233,900 81,252,100 80,270,300 79,288,400 78,306,600 77,324,800

1099-G 80,036,944 81,374,500 82,712,000 84,049,500 85,387,000 86,724,500 88,062,000 89,399,500 90,737,000 92,074,500

1099-INT 135,764,777 132,129,800 130,929,800 125,815,800 104,043,700 93,157,700 78,099,300 71,730,400 70,618,900 75,466,900

1099-K 11,768,433 11,545,100 11,929,700 12,314,400 12,699,100 13,083,700 13,468,400 13,853,100 14,237,700 14,622,400

1099-LTC 322,805 336,000 349,200 362,500 375,700 388,900 402,100 415,400 428,600 441,800

1099-MISC 96,550,485 97,749,300 99,447,800 101,146,400 102,844,900 104,543,500 106,242,000 107,940,600 109,639,100 111,337,700

1099-OID 1,560,925 5,904,800 5,904,800 5,904,800 5,904,800 5,904,800 5,904,800 5,904,800 5,904,800 5,904,800

1099-PATR 1,756,722 1,756,800 1,756,800 1,756,800 1,756,800 1,756,800 1,756,800 1,756,800 1,756,800 1,756,800

1099-Q 2,727,644 2,870,800 3,000,800 3,118,800 3,226,000 3,323,300 3,411,700 3,491,900 3,564,800 3,630,900

1099-R 96,059,023 98,098,600 100,089,600 102,105,200 104,108,300 106,117,800 108,124,100 110,131,900 112,139,000 114,146,500

1099-S 3,918,967 4,105,300 4,244,300 4,359,600 4,461,900 4,556,900 4,647,500 4,735,700 4,822,400 4,908,200

1099-SA 11,184,707 12,298,800 13,398,500 14,484,500 15,557,200 16,617,000 17,664,300 18,699,600 19,723,200 20,735,600

3921 173,707 169,000 164,300 159,700 155,000 150,300 145,600 140,900 136,200 131,500

3922 5,024,728 5,085,600 5,118,900 5,152,200 5,185,400 5,218,700 5,252,000 5,285,200 5,318,500 5,351,800

5498 123,755,185 125,428,800 126,960,100 128,410,700 129,815,800 131,195,100 132,559,800 133,916,200 135,267,900 136,616,900

5498-ESA 339,425 319,100 303,800 292,300 283,700 277,200 272,400 268,700 266,000 263,900

5498-SA 15,326,251 17,351,300 19,356,000 21,340,800 23,306,100 25,252,400 27,180,000 29,089,300 30,980,700 32,854,700

Actual

2017 2018 2019 2020 2021 2022 2023 2024 2025 2026

Total CTR 239,991 240,000 240,000 240,000 240,000 240,000 240,000 240,000 240,000 240,000

8300 239,991 240,000 240,000 240,000 240,000 240,000 240,000 240,000 240,000 240,000

Table 2. Projections of Information and Withholding Documents—United States 

[1] Grand Total includes Form 1096 which is a "payer" transmittal document used to transmit "payee" documents.[2] Currency Transaction Report volumes are listed separately and not included in Grand Total. NOTES: Table does not contain counts for Forms 5471, 5472, 8027.Detail may not add to total due to rounding.SOURCE: Internal Revenue Service, Statistics of Income, Publication 6961, 2018 Update.

All Media Grand Total: Calendar Years 2018–2026

Form Projected

Currency Transaction Report [2]

Projected

(4)
Actual

2017 2018 2019 2020 2021 2022 2023 2024 2025 2026

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

Total, Paper (1) 43,106,226 43,250,300 43,584,200 43,915,300 44,194,700 44,557,700 44,914,400 45,327,700 45,776,700 46,254,500

W-2 0 0 0 0 0 0 0 0 0 0

W-2G 45,228 43,000 40,800 38,700 36,800 34,900 33,100 31,300 29,600 28,000

K-1 (Form 1041) 621,881 668,800 707,400 739,000 764,800 786,000 803,300 817,500 829,100 838,600

K-1 (Form 1065) 1,913,856 1,734,300 1,587,300 1,466,900 1,368,400 1,287,700 1,221,600 1,167,600 1,123,300 1,087,000

K-1 (Form 1120-S) 983,514 909,400 848,700 799,000 758,300 725,000 697,700 675,400 657,100 642,100

Foreign 0 0 0 0 0 0 0 0 0 0

SSA/RRB-1099 0 0 0 0 0 0 0 0 0 0

1,096 6,158,048 6,158,000 6,158,000 6,158,000 6,158,000 6,158,000 6,158,000 6,158,000 6,158,000 6,158,000

Subtotal, ScannableForms 33,383,699 33,736,800 34,242,000 34,713,700 35,108,400 35,566,100 36,000,700 36,478,000 36,979,500 37,500,600

 1042-S 180,175 180,100 180,000 180,000 180,000 180,000 180,000 180,000 180,000 180,000

 1097-BTC 518 500 600 800 900 1,000 1,100 1,200 1,300 1,400

 1098 422,651 403,400 385,400 359,100 336,000 312,200 285,200 259,300 232,700 204,900

 1098-C 12,488 11,400 10,600 9,800 9,100 8,300 7,500 6,700 5,900 5,100

 1098-E 3,873 4,000 3,900 4,000 3,900 4,000 3,900 3,900 3,900 3,900

 1098-T 72,056 72,100 72,100 72,100 72,100 72,100 72,100 72,100 72,100 72,100

 1099-A 3,804 3,500 3,100 2,900 2,600 2,400 2,100 1,900 1,700 1,500

 1099-B 28,675 27,800 25,200 22,500 19,800 17,200 14,500 11,900 9,200 6,500

 1099-C 32,092 28,900 29,400 30,300 30,000 29,200 29,200 29,100 29,000 28,600

 1099-CAP 228 200 200 200 200 200 200 200 200 200

 1099-DIV 230,548 247,600 240,700 224,000 200,500 192,600 181,600 173,600 167,300 155,600

 1099-G 19,249 19,600 19,900 20,200 20,500 20,900 21,200 21,500 21,800 22,100

 1099-INT 594,041 578,100 572,900 550,500 455,200 407,600 341,700 313,900 309,000 330,200

 1099-K 25,779 23,700 21,700 19,900 18,100 16,500 15,100 13,700 12,400 11,200

 1099-LTC 186 200 200 200 200 200 200 200 200 200

 1099-MISC 31,043,956 31,429,400 31,975,500 32,521,700 33,067,800 33,613,900 34,160,100 34,706,200 35,252,400 35,798,500

 1099-OID 3,337 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400 3,400

 1099-PATR 27,352 26,800 26,300 25,700 25,200 24,700 24,200 23,800 23,300 22,900

 1099-Q 128 100 100 100 100 100 100 100 100 100

 1099-R 252,459 246,800 242,100 238,300 235,200 232,600 230,500 228,800 227,400 226,300

 1099-S 412,514 412,100 411,900 411,700 411,600 411,500 411,400 411,400 411,400 411,400

 1099-SA 569 500 400 300 300 300 200 200 200 200

 3921 9,316 9,100 8,800 8,600 8,300 8,100 7,800 7,600 7,300 7,100

 3922 1,584 1,600 1,600 1,600 1,600 1,600 1,700 1,700 1,700 1,700

 5498 5,262 5,300 5,300 5,300 5,300 5,300 5,300 5,300 5,300 5,300

 5498-ESA 86 100 100 100 100 100 100 100 100 100

 5498-SA 773 700 600 500 500 400 400 300 300 300

Actual

2017 2018 2019 2020 2021 2022 2023 2024 2025 2026

Total CTR, Paper 239,991 240,000 240,000 240,000 240,000 240,000 240,000 240,000 240,000 240,000

8300 239,991 240,000 240,000 240,000 240,000 240,000 240,000 240,000 240,000 240,000

Table 3. Projections of Information and Withholding Documents—United States

[1] Total Paper includes Form 1096 which is a "payer" transmittal document used to transmit "payee" documents.[2] Currency Transaction Report volumes are listed separately and not included in Total Paper. NOTES: Table does not contain counts for Forms 5471, 5472, 8027.Detail may not add to total due to rounding.SOURCE: Internal Revenue Service, Statistics of Income, Publication 6961, 2018 Update.

 Paper Total: Calendar Years 2018–2026

Form Projected

Currency Transaction Report [2]

Projected

(5)
(6)

Actual

2017 2018 2019 2020 2021 2022 2023 2024 2025 2026

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

Total, Nonpaper (1) 3,544,582,189 3,180,425,100 3,446,736,700 3,709,583,100 3,952,709,700 4,205,671,700 4,453,658,100 4,709,531,800 4,971,111,800 5,237,901,100

W-2 259,768,676 261,191,600 264,622,900 268,134,600 268,854,900 269,578,800 269,369,400 268,573,800 267,740,300 266,759,900

W-2G 12,728,741 13,386,600 14,175,100 15,047,400 15,674,900 16,202,500 16,692,100 17,188,200 17,705,600 18,189,200

K-1 (Form 1041) 2,757,443 2,710,300 2,671,800 2,640,200 2,614,300 2,593,200 2,575,900 2,561,700 2,550,100 2,540,500

K-1 (Form 1065) 26,407,308 26,171,400 26,115,100 26,135,900 26,185,700 26,242,500 26,296,900 26,345,200 26,386,700 26,421,600

K-1 (Form 1120-S) 6,626,227 6,776,900 6,914,000 7,040,000 7,157,100 7,266,800 7,370,400 7,469,200 7,563,800 7,655,200

Foreign 1,572,691 1,950,900 1,974,500 1,998,100 2,021,700 2,045,200 2,068,700 2,092,200 2,115,700 2,139,100

SSA/RRB-1099 64,955,056 66,075,300 67,890,700 69,758,500 71,693,800 72,777,300 73,867,000 74,755,800 76,123,500 76,976,100

1096 0 0 0 0 0 0 0 0 0 0

1042-S 5,754,644 6,104,100 6,385,800 6,633,100 6,863,000 7,084,200 7,300,800 7,515,200 7,728,500 7,941,200

1097-BTC 726 700 600 600 600 500 500 500 500 400

1098 80,678,529 79,547,100 79,009,000 78,574,000 78,214,700 77,921,200 77,685,100 77,492,800 77,338,400 77,216,100

1098-C 107,102 105,600 103,200 100,700 98,200 95,700 93,200 90,700 88,200 85,800

1098-E 22,215,698 22,720,700 23,061,100 23,443,400 23,815,100 24,189,500 24,563,200 24,937,100 25,310,900 25,684,800

1098-T 25,917,808 25,899,600 25,901,500 25,901,300 25,901,300 25,901,300 25,901,300 25,901,300 25,901,300 25,901,300

1099-A 479,811 453,900 379,300 344,400 359,700 380,400 404,200 437,800 469,400 498,600

1099-B 2,390,704,391 2,014,661,800 2,266,858,500 2,519,053,800 2,771,247,200 3,023,438,300 3,275,626,800 3,527,812,100 3,779,994,000 4,032,171,900

1099-C 4,102,309 3,970,300 4,341,000 4,819,300 5,115,900 5,373,200 5,784,300 6,221,400 6,690,200 7,145,900

1099-CAP 136 100 100 100 100 100 100 100 100 100

1099-DIV 85,930,756 84,931,900 83,956,900 82,991,800 82,033,400 81,059,600 80,088,700 79,114,800 78,139,300 77,169,200

1099-G 80,017,695 81,354,900 82,692,100 84,029,300 85,366,400 86,703,600 88,040,800 89,378,000 90,715,200 92,052,400

1099-INT 135,170,736 131,551,700 130,356,900 125,265,300 103,588,500 92,750,100 77,757,600 71,416,500 70,309,900 75,136,700

1099-K 11,742,654 11,521,400 11,908,000 12,294,500 12,680,900 13,067,200 13,453,300 13,839,400 14,225,400 14,611,200

1099-LTC 322,619 335,800 349,100 362,300 375,500 388,700 402,000 415,200 428,400 441,600

1099-MISC 65,506,529 66,319,900 67,472,300 68,624,700 69,777,100 70,929,500 72,081,900 73,234,400 74,386,800 75,539,200

1099-OID 1,557,588 5,901,500 5,901,500 5,901,500 5,901,500 5,901,500 5,901,500 5,901,500 5,901,500 5,901,500

1099-PATR 1,729,370 1,730,000 1,730,500 1,731,100 1,731,600 1,732,100 1,732,500 1,733,000 1,733,500 1,733,900

1099-Q 2,727,516 2,870,700 3,000,600 3,118,700 3,225,800 3,323,200 3,411,500 3,491,800 3,564,600 3,630,800

1099-R 95,806,564 97,851,800 99,847,500 101,866,900 103,873,200 105,885,200 107,893,500 109,903,100 111,911,600 113,920,200

1099-S 3,506,453 3,693,100 3,832,400 3,947,900 4,050,400 4,145,400 4,236,100 4,324,300 4,411,000 4,496,800

1099-SA 11,184,138 12,298,300 13,398,200 14,484,200 15,556,900 16,616,700 17,664,100 18,699,400 19,723,000 20,735,400

3921 164,391 160,000 155,500 151,100 146,700 142,200 137,800 133,400 128,900 124,500

3922 5,023,144 5,084,000 5,117,300 5,150,500 5,183,800 5,217,000 5,250,300 5,283,600 5,316,800 5,350,100

5498 123,749,923 125,423,500 126,954,800 128,405,500 129,810,600 131,189,800 132,554,500 133,910,900 135,262,600 136,611,700

5498-ESA 339,339 319,000 303,700 292,300 283,700 277,200 272,300 268,700 265,900 263,900

5498-SA 15,325,478 17,350,600 19,355,400 21,340,300 23,305,600 25,252,000 27,179,600 29,089,000 30,980,400 32,854,400

Actual

2017 2018 2019 2020 2021 2022 2023 2024 2025 2026

Total CTR, Nonpaper 0 0 0 0 0 0 0 0 0 0

8300 0 0 0 0 0 0 0 0 0 0

Table 4. Projections of Information and Withholding Documents—United States 

[1] Total Nonpaper includes magnetic tape filing, electronic filing, and diskette filing.[2] Currency Transaction Report volumes are listed separately and not included in Total Paper. NOTES: Table does not contain counts for Forms 5471, 5472, 8027.Detail may not add to total due to rounding.SOURCE: Internal Revenue Service, Statistics of Income, Publication 6961, 2018 Update.

Nonpaper Total: Calendar Years 2018–2026

Form Projected

Currency Transaction Report [2]

Projected
(7)

Actual

2017 2018 2019 2020 2021 2022 2023 2024 2025 2026

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

Total, Paper 18,276,939 18,436,500 18,593,100 18,808,300 18,987,600 19,196,300 19,394,400 8,787,200 26,100 24,600

W-2 0 0 0 0 0 0 0 0 0 0

W-2G 39,775 37,800 35,900 34,100 32,300 30,700 29,100 27,500 26,100 24,600

K-1 (Form 1041) 0 0 0 0 0 0 0 0 0 0

K-1 (Form 1065) 0 0 0 0 0 0 0 0 0 0

K-1 (Form 1120-S) 0 0 0 0 0 0 0 0 0 0

Foreign 0 0 0 0 0 0 0 0 0 0

SSA/RRB-1099 0 0 0 0 0 0 0 0 0 0

1096 3,079,024 3,079,000 2,860,500 2,860,500 2,860,500 2,860,500 2,860,500 1,432,100 0 0

1042-S 0 0 0 0 0 0 0 0 0 0

1097-BTC 117 100 300 400 500 500 600 300 0 0

1098 209,870 200,300 173,400 161,600 151,100 140,400 128,300 57,600 0 0

1098-C 3,772 3,500 3,800 3,500 3,200 2,900 2,600 1,200 0 0

1098-E 2,099 2,200 1,800 1,800 1,800 1,800 1,800 900 0 0

1098-T 33,043 33,000 33,600 33,600 33,600 33,600 33,600 15,900 0 0

1099-A 1,475 1,300 1,700 1,500 1,400 1,200 1,100 400 0 0

1099-B 12,085 11,700 18,900 16,900 14,900 12,900 10,900 5,400 0 0

1099-C 15,523 14,000 15,400 15,900 15,700 15,400 15,400 6,900 0 0

1099-CAP 118 100 100 100 100 100 100 0 0 0

1099-DIV 98,794 106,100 112,400 104,600 93,600 89,900 84,800 39,400 0 0

1099-G 13,287 13,500 7,800 7,900 8,000 8,200 8,300 5,800 0 0

1099-INT 229,952 223,800 265,600 255,200 211,100 189,000 158,400 74,500 0 0

1099-K 11,637 10,700 10,400 9,500 8,700 7,900 7,200 2,800 0 0

1099-LTC 28 0 100 100 100 100 100 0 0 0

1099-MISC 14,179,903 14,356,000 14,733,900 14,985,500 15,237,200 15,488,800 15,740,500 6,976,200 0 0

1099-OID 1,165 1,200 1,700 1,700 1,700 1,700 1,700 800 0 0

1099-PATR 8,463 8,300 5,700 5,600 5,500 5,400 5,300 2,800 0 0

1099-Q 66 100 100 100 100 100 100 0 0 0

1099-R 114,131 111,600 112,200 110,400 109,000 107,800 106,800 53,800 0 0

1099-S 217,051 216,800 191,700 191,700 191,600 191,600 191,500 80,200 0 0

1099-SA 122 100 200 100 100 100 100 0 0 0

3921 2,825 2,700 3,000 2,900 2,800 2,700 2,600 1,000 0 0

3922 703 700 500 500 500 600 600 200 0 0

5498 1,703 1,700 2,300 2,300 2,300 2,300 2,300 1,100 0 0

5498-ESA 39 0 0 0 0 0 0 0 0 0

5498-SA 169 100 300 200 200 200 200 100 0 0

Table 5A. Projections of Information and Withholding Documents—Filed on Paper at the Austin IRS Campus: Calendar Years 2018–2026

Form Projected

NOTES: Projected detail may not add to total due to rounding.Table does not contain counts for Forms 5471, 5472, 8027, 8300.SOURCE: Internal Revenue Service, Statistics of Income, Publication 6961, 2018 Update.
(8)

Actual

2017 2018 2019 2020 2021 2022 2023 2024 2025 2026

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

Total, Paper 1,765,067 1,373,600 0 0 0 0 0 0 0 0

W-2 0 0 0 0 0 0 0 0 0 0

W-2G 0 0 0 0 0 0 0 0 0 0

K-1 (Form 1041) 391,708 310,700 0 0 0 0 0 0 0 0

K-1 (Form 1065) 817,495 658,200 0 0 0 0 0 0 0 0

K-1 (Form 1120-S) 555,864 404,700 0 0 0 0 0 0 0 0

Foreign 0 0 0 0 0 0 0 0 0 0

SSA/RRB-1099 0 0 0 0 0 0 0 0 0 0

1096 0 0 0 0 0 0 0 0 0 0

1042-S 0 0 0 0 0 0 0 0 0 0

1097-BTC 0 0 0 0 0 0 0 0 0 0

1098 0 0 0 0 0 0 0 0 0 0

1098-C 0 0 0 0 0 0 0 0 0 0

1098-E 0 0 0 0 0 0 0 0 0 0

1098-T 0 0 0 0 0 0 0 0 0 0

1099-A 0 0 0 0 0 0 0 0 0 0

1099-B 0 0 0 0 0 0 0 0 0 0

1099-C 0 0 0 0 0 0 0 0 0 0

1099-CAP 0 0 0 0 0 0 0 0 0 0

1099-DIV 0 0 0 0 0 0 0 0 0 0

1099-G 0 0 0 0 0 0 0 0 0 0

1099-INT 0 0 0 0 0 0 0 0 0 0

1099-K 0 0 0 0 0 0 0 0 0 0

1099-LTC 0 0 0 0 0 0 0 0 0 0

1099-MISC 0 0 0 0 0 0 0 0 0 0

1099-OID 0 0 0 0 0 0 0 0 0 0

1099-PATR 0 0 0 0 0 0 0 0 0 0

1099-Q 0 0 0 0 0 0 0 0 0 0

1099-R 0 0 0 0 0 0 0 0 0 0

1099-S 0 0 0 0 0 0 0 0 0 0

1099-SA 0 0 0 0 0 0 0 0 0 0

3921 0 0 0 0 0 0 0 0 0 0

3922 0 0 0 0 0 0 0 0 0 0

5498 0 0 0 0 0 0 0 0 0 0

5498-ESA 0 0 0 0 0 0 0 0 0 0

5498-SA 0 0 0 0 0 0 0 0 0 0

NOTES: Projected detail may not add to total due to rounding.Table does not contain counts for Forms 5471, 5472, 8027, 8300.SOURCE: Internal Revenue Service, Statistics of Income, Publication 6961, 2018 Update.

Form

Projected

Table 5B. Projections of Information and Withholding Documents—Filed on Paper at the Cincinnati IRS Campus: Calendar Years 2018–2026
(9)

Actual

2017 2018 2019 2020 2021 2022 2023 2024 2025 2026

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

Total, Paper 21,129,861 21,789,200 14,138,400 14,230,700 14,310,600 14,418,400 14,526,300 19,906,800 27,899,000 28,203,900

W-2 0 0 0 0 0 0 0 0 0 0

W-2G 5,453 5,200 4,900 4,700 4,400 4,200 4,000 3,800 3,600 3,400

K-1 (Form 1041) 0 98,200 399,200 419,400 436,700 451,300 464,000 475,300 485,600 495,300

K-1 (Form 1065) 0 221,700 688,700 636,500 593,800 558,800 530,100 506,600 487,400 471,700

K-1 (Form 1120-S) 0 148,200 367,100 344,300 325,900 311,100 299,100 289,300 281,400 274,900

Foreign 0 0 0 0 0 0 0 0 0 0

SSA/RRB-1099 0 0 0 0 0 0 0 0 0 0

1096 3,079,024 3,079,000 2,004,700 2,004,700 2,004,700 2,004,700 2,004,700 2,770,000 4,063,400 4,063,400

1042-S 0 0 0 0 0 0 0 0 0 0

1097-BTC 401 400 200 300 300 400 400 500 900 1,000

1098 212,781 203,100 128,100 119,400 111,700 103,800 94,800 119,200 152,400 134,200

1098-C 8,716 8,000 3,600 3,300 3,000 2,800 2,500 2,900 3,500 3,000

1098-E 1,774 1,800 1,300 1,300 1,300 1,300 1,300 1,800 2,600 2,600

1098-T 39,013 39,000 22,600 22,600 22,600 22,600 22,600 31,900 45,900 45,900

1099-A 2,329 2,100 1,000 900 800 700 600 1,000 1,200 1,100

1099-B 16,590 16,100 3,800 3,400 3,000 2,600 2,200 2,800 6,300 4,400

1099-C 16,569 14,900 7,500 7,700 7,600 7,400 7,400 12,200 17,800 17,500

1099-CAP 110 100 100 100 100 100 100 100 100 100

1099-DIV 131,754 141,500 73,700 68,600 61,400 59,000 55,600 78,300 109,800 102,100

1099-G 5,962 6,100 6,600 6,700 6,800 6,900 7,000 8,800 14,000 14,200

1099-INT 364,089 354,300 175,500 168,700 139,500 124,900 104,700 136,600 201,900 215,700

1099-K 14,142 13,000 6,100 5,600 5,100 4,600 4,200 6,000 7,600 6,900

1099-LTC 158 200 100 100 100 100 100 100 100 100

1099-MISC 16,864,053 17,073,400 9,996,200 10,167,000 10,337,700 10,508,400 10,679,200 15,125,200 21,560,100 21,894,200

1099-OID 2,172 2,200 800 800 800 800 800 1,400 2,100 2,100

1099-PATR 18,889 18,500 18,900 18,500 18,200 17,800 17,500 17,700 20,000 19,600

1099-Q 62 100 0 0 0 0 0 100 100 1001099-R 138,328 135,200 80,600 79,300 78,300 77,400 76,700 106,600 153,200 152,400

1099-S 195,463 195,300 142,800 142,700 142,700 142,600 142,600 203,300 270,500 270,500

1099-SA 447 400 200 100 100 100 100 100 100 100

3921 6,491 6,300 1,700 1,700 1,600 1,600 1,500 2,100 2,900 2,800

3922 881 900 300 300 300 300 300 500 700 700

5498 3,559 3,600 1,900 1,900 1,900 1,900 1,900 2,500 3,500 3,500

5498-ESA 47 0 0 0 0 0 0 0 0 0

5498-SA 604 500 200 200 200 200 100 200 200 200

Table 5C. Projections of Information and Withholding Documents—Filed on Paper at the Kansas City IRS Campus: Calendar Years 2018–2026

Form

Projected

NOTES: Projected detail may not add to total due to rounding.Table does not contain counts for Forms 5471, 5472, 8027, 8300.SOURCE: Internal Revenue Service, Statistics of Income, Publication 6961, 2018 Update.
Actual

2017 2018 2019 2020 2021 2022 2023 2024 2025 2026

(1) (2) (3) (4) (5) (7) (8) (9) (10) (11)

Total, Paper 1,934,359 1,651,000 10,852,600 10,876,400 10,896,400 10,943,000 10,993,700 16,633,800 17,851,600 18,025,900

W-2 0 0 0 0 0 0 0 0 0 0

W-2G 0 0 0 0 0 0 0 0 0 0

K-1 (Form 1041) 230,173 260,000 308,200 319,600 328,100 334,700 339,300 342,200 343,500 343,300

K-1 (Form 1065) 1,096,361 854,400 898,500 830,400 774,600 728,900 691,600 660,900 635,900 615,400

K-1 (Form 1120-S) 427,650 356,500 481,600 454,700 432,400 413,900 398,600 386,000 375,700 367,200

Foreign 0 0 0 0 0 0 0 0 0 0

SSA/RRB-1099 0 0 0 0 0 0 0 0 0 0

1096 0 0 1,292,800 1,292,800 1,292,800 1,292,800 1,292,800 1,956,000 2,094,700 2,094,700

1042-S 180,175 180,100 180,000 180,000 180,000 180,000 180,000 180,000 180,000 180,000

1097-BTC 0 0 100 100 100 100 100 400 400 400

1098 0 0 83,900 78,200 73,100 67,900 62,100 82,400 80,300 70,700

1098-C 0 0 3,300 3,100 2,800 2,600 2,300 2,600 2,400 2,100

1098-E 0 0 800 800 800 800 800 1,200 1,300 1,300

1098-T 0 0 15,800 15,800 15,800 15,800 15,800 24,200 26,100 26,100

1099-A 0 0 500 500 400 400 400 500 500 400

1099-B 0 0 2,600 2,300 2,000 1,700 1,500 3,700 2,900 2,100

1099-C 0 0 6,500 6,700 6,600 6,400 6,400 10,100 11,200 11,100

1099-CAP 0 0 0 0 0 0 0 100 100 100

1099-DIV 0 0 54,600 50,800 45,500 43,700 41,200 56,000 57,500 53,500

1099-G 0 0 5,500 5,600 5,700 5,800 5,900 6,900 7,800 8,000

1099-INT 0 0 131,700 126,600 104,700 93,700 78,600 102,700 107,100 114,500

1099-K 0 0 5,200 4,800 4,400 4,000 3,600 4,900 4,700 4,300

1099-LTC 0 0 0 0 0 0 0 100 100 100

1099-MISC 0 0 7,245,400 7,369,200 7,492,900 7,616,700 7,740,400 12,604,800 13,692,200 13,904,300

1099-OID 0 0 800 800 800 800 800 1,100 1,200 1,200

1099-PATR 0 0 1,600 1,600 1,500 1,500 1,500 3,300 3,400 3,300

1099-Q 0 0 0 0 0 0 0 0 0 0

1099-R 0 0 49,300 48,600 47,900 47,400 47,000 68,500 74,300 73,900

1099-S 0 0 77,400 77,300 77,300 77,300 77,300 127,900 140,800 140,800

1099-SA 0 0 100 100 0 0 0 100 100 100

3921 0 0 4,100 4,000 3,900 3,800 3,700 4,500 4,400 4,300

3922 0 0 800 800 800 800 800 1,000 1,000 1,000

5498 0 0 1,100 1,100 1,100 1,100 1,100 1,600 1,800 1,800

5498-ESA 0 0 0 0 0 0 0 0 0 0

5498-SA 0 0 100 100 100 100 100 100 100 100

Table 5D. Projections of Information and Withholding Documents—Filed on Paper at the Ogden IRS Campus: Calendar Years 2018–2026

Form Projected

NOTES: Projected detail may not add to total due to rounding.Table does not contain counts for Forms 5471, 5472, 8027, 8300.SOURCE: Internal Revenue Service, Statistics of Income, Publication 6961, 2018 Update.

(10)
Kansas City

Connecticut Pennsylvania Georgia Alabama Missouri

Delaware Rhode Island Illinois Alaska Montana

District of Columbia South Carolina Kentucky Arizona Nebraska

Florida Vermont Michigan Arkansas Nevada

Indiana Virginia Tennessee California New Mexico

Maine West Virginia Wisconsin Colorado North Dakota

Maryland Hawaii Oklahoma

Massachusetts Idaho Oregon

New Hampshire International South Dakota

New Jersey Iowa Texas

New York Kansas Utah

North Carolina Louisiana Washington

Ohio Minnesota Wyoming

 Mississippi

SOURCE: Internal Revenue Service, Statistics of Income, Publication 6961, 2018 Update.

Cincinnati Ogden

Table 6A. Configuration of IRS Campuses for Paper Schedules K-1 and International

Calendar Year 2018

Connecticut North Carolina Alabama Minnesota Utah

Delaware Ohio Alaska Mississippi Washington

District of Columbia Pennsylvania Arizona Missouri Wyoming

Georgia Rhode Island Arkansas Montana

Illinois South Carolina California Nebraska International

Indiana Tennessee Colorado Nevada

Kentucky Vermont Florida New Mexico

Maine Virginia Hawaii North Dakota

Maryland West Virginia Idaho Oklahoma

Massachusetts Wisconsin Iowa Oregon

Michigan Kansas South Dakota

New Hampshire Louisiana Texas

New Jersey

New York

SOURCE: Internal Revenue Service, Statistics of Income, Publication 6961, 2018 Update.

Calendar Year 2019 and Beyond

Table 6B. Configuration of IRS Campuses for Paper Schedules K-1 and International

Kansas City Ogden

(11)
(12)

Alabama New Hampshire Alaska Nebraska

Arizona New Jersey California Nevada

Arkansas New Mexico Colorado North Dakota

Connecticut New York District of Columbia Oklahoma

Delaware North Carolina Hawaii Oregon

Florida Ohio Idaho South Carolina

Georgia Pennsylvania Illinois South Dakota

Kentucky Rhode Island Indiana Tennessee

Louisiana Texas Iowa Utah

Maine Vermont Kansas Washington

Massachusetts Virginia Maryland Wisconsin

Mississippi West Virginia Michigan Wyoming

 Minnesota

 Missouri

 Montana

Table 7A. Configuration of IRS Campuses for Most Paper Information and 

Withholding Documents (Exclusive of Schedules K-1 and International)

Calendar Year 2018

Austin Ogden

SOURCE: Internal Revenue Service, Statistics of Income, Publication 6961, 2018 Update.

Ogden

Alabama Ohio Alaska Oklahoma California

Arizona Texas Colorado Oregon Connecticut

Arkansas Vermont Hawaii South Carolina District of Columbia

Delaware Virginia Idaho South Dakota Louisiana

Florida Illinois Tennessee Maryland

Georgia Indiana Utah Pennsylvania

Kentucky Iowa Washington Rhode Island

Maine Kansas Wisconsin West Virginia

Massachusetts Michigan Wyoming

Mississippi Minnesota

New Hampshire Missouri

New Jersey Montana

New Mexico Nebraska

New York Nevada

North Carolina North Dakota

Table 7B. Configuration of IRS Campuses for Most Paper Information and 

Withholding Documents (Exclusive of Schedules K-1 and International)

From Calendar Year 2019 to 2023

Austin Kansas City

SOURCE: Internal Revenue Service, Statistics of Income, Publication 6961, 2018 Update.
Austin Ogden

Alabama Alaska Nebraska Arkansas

Arizona Colorado Nevada California

Kentucky Delaware New Hampshire Connecticut

Maine Florida New Jersey District of Columbia

Mississippi Georgia North Dakota Louisiana

New Mexico Hawaii Oklahoma Maryland

New York Idaho Oregon Massachusetts

North Carolina Illinois South Carolina Pennsylvania

Ohio Indiana South Dakota Rhode Island

Vermont Iowa Tennessee Texas

Virginia Kansas Utah West Virginia

 Michigan Washington

 Minnesota Wisconsin

 Missouri Wyoming

 Montana

SOURCE: Internal Revenue Service, Statistics of Income, Publication 6961, 2018 Update.

Table 7C. Configuration of IRS Campuses for Most Paper 

Information and Withholding Documents (Exclusive of Schedules

K-1 and International)

Calendar Year 2024

Kansas City

Ogden

Alabama Maine Ohio Arizona

Alaska Michigan Oklahoma Arkansas

Colorado Minnesota Oregon California

Delaware Missouri South Carolina Connecticut

Florida Mississippi South Dakota District of Columbia

Georgia Montana Tennessee Louisiana

Hawaii Nebraska Utah Maryland

Idaho Nevada Vermont Massachusetts

Illinois New Hampshire Virginia New Mexico

Indiana New Jersey Washington Pennsylvania

Iowa New York Wisconsin Rhode Island

Kansas North Carolina Wyoming Texas

Kentucky North Dakota West Virginia

SOURCE: Internal Revenue Service, Statistics of Income, Publication 6961, 2018 Update.

Calendar Year 2025 and Beyond

Kansas City

Table 7D. Configuration of IRS Campuses for Most Paper 

Information and Withholding Documents (Exclusive of Schedules

K-1 and International)

(13)
(14)

Table Notes

Form W-2, Wage and Tax Statement, is filed by employers for each employee on the payroll, 

to report wages, tips, other compensation, withheld income taxes, Social Security, and Medicare 

taxes. W-2 documents are received from the Social Security Administration (SSA).

Form W-2G, Certain Gambling Winnings, is provided to recipients of gambling winnings of 

$600 or more from horse racing, dog racing, jai alai, lotteries, sweepstakes, and drawings; 

gambling winnings of $1,200 or more from bingo or slot machines; gambling winnings of $1,500 

or more from keno; and winnings in excess of $5,000 from a poker tournament. The amount of 

winnings may be reduced by the wager, depending on the gambling activity. 

Schedule K-1, Form 1041, Beneficiary's Share of Income, Credits, Deductions, etc., is filed 

with Form 1041 to report the beneficiary's share of income from an estate or trust. 

Schedule K-1, Form 1065, Partner's Share of Income, Credits, Deductions, etc., is used by 

filers of Form 1065 to report each partner's share of the partnership's income, credits, deductions, etc.

Schedule K-1, Form 1120-S, Shareholder's Share of Income, Credits, Deductions, etc., is 

used by filers of Form 1120-S to report each shareholder's pro rata share of corporate income 

(less taxes the corporation paid on income), credits, deductions, etc.

Foreign Information Returns are filed by foreign corporations that pay interest or dividend 

income to U.S. citizens. There is no standard format for transmitting such information to the 

Internal Revenue Service. 

Form 1096, Annual Summary and Transmittal of U.S. Information Returns, is a "payer" 

transmittal document used to transmit paper "payee" documents. 

Form SSA-1099 (Social Security Benefit Statement)/Form RRB-1099 (Payments by the 

Railroad Retirement Board) are filed by the Social Security Administration and the Railroad 

Retirement Board to show the amount of retirement payments made to individual recipients. 

These documents are received by the IRS from the SSA. 

Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, is filed for 

amounts paid to foreign persons that are subject to withholding, even if no amount is withheld or 

deducted because of a treaty or Internal Revenue Code exception to taxation, or if any amount 

withheld was repaid to the payee. Amounts subject to withholding are from sources within the 

U.S. that constitute either fixed or determinable annual or periodic income.

Form 1097-BTC, Bond Tax Credit, is filed by RICs and REITs to report tax credit bond credits 

distributed to shareholders.

Form 1098, Mortgage Interest Statement, is filed to report mortgage interest (including reportable points) of $600 or more received in a trade or business from an individual, including a sole 

proprietor. 

Form 1098-C, Contributions of Motor Vehicles, Boats and Airplanes, is to be filed by charitable organizations which receive donations of such items made by taxpayers. 

Form 1098-E, Student Loan Interest Statement, is to be filed by financial institutions, governmental units, educational institutions, or any other persons who receive (from an individual) 

student loan interest of $600 or more during the year.
(15)

Form 1098-T, Tuition Statement, is to be filed by educational institutions that received (from an 

individual) qualified tuition and related expenses in a given year. 

Form 1099-A, Acquisition or Abandonment of Secured Property, is filed for each borrower 

if money is loaned in connection with a trade or business and, in full or partial satisfaction of the 

debt, an interest in property is acquired that is security for the debt, or the property has been 

abandoned. 

Form 1099-B, Proceeds from Broker and Barter Exchange Transactions, is provided to each 

person for whom a broker has sold stocks, bonds, commodities, regulated futures contracts, 

foreign currency contracts, forward contracts, debt instruments, etc., or who has exchanged 

property or services through a barter exchange. Also, certain sales proceeds of widely held fixed 

investment trusts (WHFITs) must now be reported on Form 1099-B.

Form 1099-C, Cancellation of Debt, is filed by certain financial institutions and Federal Government agencies to report certain debts of $600 or more that are forgiven. This form is not 

required in situations involving bankruptcies unless the debts were incurred for business or 

investment purposes.

Form 1099-CAP, Changes in Corporate Control and Capital Structure, is for shareholders of 

a corporation if control of the corporation was acquired or it underwent a substantial change in 

capital structure. Form 1099-CAP is furnished to shareholders who receive cash, stock, or other 

property from an acquisition of control or a substantial change in capital structure.

Form 1099-DIV, Dividends and Distributions, is provided to each person who: received $10 

or more in gross dividends and other stock distributions; had withheld and paid foreign tax on 

dividends; had withheld income under the backup withholding rules or received $600 or more as 

part of a liquidation. 

Form 1099-G, Certain Government Payments, is filed when certain payments are made by 

a unit of Federal, State, or local government, such as payments of $10 or more in unemployment compensation including Railroad Retirement Board payments for unemployment; refunds, 

credits, or offsets of State or local income tax of $10 or more; Federal income tax withheld 

(backup withholding); and certain taxable grants.

Form 1099-INT, Interest Income, is provided to each person who received $10 or more in 

interest income; had withheld and paid foreign tax on interest; or had withheld income under the 

backup withholding rules.

Form 1099-K, Merchant Card and Third Party Payments, is filed by payment settlement 

entities for payments made in settlement of reportable payment transactions for each calendar 

year. Reportable payments include most payments made with a payment card, such as a credit 

card or gift card, as well as payments that are processed and guaranteed by a third party to a 

transaction.

Form 1099-LTC, Long-Term Care and Accelerated Death Benefits, is filed if payments are 

made for any long-term care benefits, including accelerated death benefits. Payers include insurance companies, governmental units, and viatical settlement providers. 
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Form 1099-MISC, Miscellaneous Income, is provided to each person who: received at least 

$10 in royalties or broker payments in lieu of dividends or tax-exempt interest; received at least 

$600 in rents, services, prizes, and awards, other income payments, and medical and health 

care payments; or received any fishing boat proceeds. In addition, Form 1099MISC is also used 

to report the direct sales of at least $5,000 of consumer products to a buyer for resale. Persons 

with backup withholdings should also receive a copy of the form regardless of the amount of 

payment. Starting with CY 2013, Form 1099-MISC includes withholding by government entities. 

Form 1099-OID, Original Issue Discount, is provided among others by issuers of outstanding 

bonds or other evidence of indebtedness in registered or bearer form issued with an original 

issue discount of at least $10; issuers of some certificates of deposit of over one year; certain 

financial institutions having other deposit arrangements such as time deposits or bonus savings plans with a term in excess of one year; issuers of collateralized debt obligation; by real 

estate mortgage investment conduits (REMICs); by trustees or middlemen of widely held fixed 

investment trusts (WHFITs) and widely held mortgage trusts (WHMTs). It is also filed if there are 

backup withholdings, even though the amount of the original issue discount is less than $10.

Form 1099-PATR, Taxable Distributions Received from Cooperatives, must be filed by cooperatives for each person to whom the cooperative has paid at least $10 in patronage dividends and other distributions or for backup withholdings regardless of the amount of payment.

Form 1099-Q, Payments from Qualified Education Programs (Under Sections 529 and 

530), is a result of legislation which expanded the definition of a qualified tuition program to 

include programs established and maintained by private eligible educational institutions. Reporting of earnings from qualified State tuition programs (as described in the Internal Revenue Code, 

section 529) was moved from Box 5 of Form 1099-G to Form 1099-Q. 

Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, 

IRAs, Insurance Contracts, etc., is provided to each person who has received distributions from 

profit-sharing or retirement plans, IRAs, annuities, pensions, etc., whether or not any amount of 

Federal income tax was withheld.

Form 1099-S, Proceeds from Real Estate Transactions, is filed to report the sale or exchange 

of reportable real estate. 

Form 1099-SA, Distributions From an HSA, Archer MSA or Medicare Advantage MSA, is 

to be filed to report distributions made from a Health Savings Account, Archer Medical Savings 

Account, or Medicare Advantage MSA. The distribution may have been paid directly to a medical service provider or to the account holder. A separate return must be filed for each plan type.

Form 3921, Exercise of an Incentive Stock Option Under Section 422(b), is to be filed for 

certain stock transfers occurring after 2009. The filing of this information return is required by 

section 6039, as amended by the Tax Relief and Health Care Act of 2006 (Public Law 109-432). 

Use Form 3921 to report a corporation's transfer of stock pursuant to an employee's exercise of 

an incentive stock option described in section 422(b).

Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under 

Section 423(c), is used to report a transfer of stock by an employee where the stock was 

acquired pursuant to the exercise of an option described in section 423(c).

Form 5498, IRA Contribution Information, is filed for each person who had an individual retirement arrangement to report contributions and the fair market value of the account. 
(17)

Form 5498-ESA, Coverdell ESA Contribution Information, reports contributions (including 

rollovers) to a Coverdell ESA (Education Savings Account). 

Form 5498-SA, HSA, Archer MSA or Medicare Advantage MSA Information, is submitted by 

the trustee or custodian of a Health Savings Account (HSA), Archer Medical Savings Account 

(MSA), or Medicare Advantage MSA (MA MSA). Rollovers from one Archer MSA to another 

Archer MSA and receipt of a rollover from an Archer MSA or an HSA to an HSA must be reported. 

Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, is a 

currency transaction report filed by a person engaged in a trade or business who receives more 

than $10,000 in cash in one transaction or in two or more related transactions during the course 

of that trade or business.
Other Projection Publications

IRS Publication Title Typical Updates Number

Fiscal Year Return Projections for the United 6292 Fall States

Calendar Year Return Projections for the 6186 Fall United States and IRS Campuses

Calendar Year Projections of Individual Returns 6187 Fall by Major Processing Categories

Calendar Year Return Projections by State 6149 Winter

These publications are available electronically as noted inside the front cover.

These publications may also be requested by:

phone at (202) 803-9106, fax at (202) 803-9154, or

writing to the following address:

Internal Revenue Service

Statistics of Income Division OS:RAAS:SOI

Attn: Chief, Servicewide Support Section 

1111 Constitution Avenue, NW, K-4100

Washington, D.C. 20224
Publication 6961 (Rev. 8-2018) Catalog Number 59088W Department of the Treasury Internal Revenue Service www.irs.gov/statistics